HomeMy WebLinkAboutOrdinance 2003.03 Amending the town tax code section 8-410 RECORDER
RBP
DEPUTY RECORDER
3591 PE4
F. ANN RODRIGUEZ,
RECORDED BY:
SMARA
TOWN OF MARANA
ATTN: TOWN CLERK
13251 N LON ADAMS RD
MARANA AZ 85653
DOCKET: 119 7 3
SEQUENCE.' 20030160738
01/24/2003
ORDIN 16: 33
MAIL
AMOUNT PAID $ 8.00
MARANA ORDINANCE NO. 2003.03
AN ORDINANCE OF THE TOWN OF MARANA, ARIZONA, RELATING TO THE PRIVILEGE
LICENSE TAX; AMENDING THE TOWN TAX CODE, SECTION 8-410, TO EXEMPT CERTAIN
HEALTH RELATED AMUSEMENT FEES FROM TAXATION; PROVIDING PENALTIES FOR
THE VIOLATION THEREOF; PROVIDING FOR SEVERABILITY AND DESIGNATING AN
EFFECTIVE DATE.
WHEREAS, the Town Council did approve Ordinance No. 96.43, which adopted the Town Tax
Code as Chapter 8 of the Town Code; and
WHEREAS, the Town Council has amended the Town Code from time to time; and
WHEREAS, A.R.S. §§ 9-240(B)(26), 42-6001 and 42-6002 authorize the Town to levy and
collect transaction privilege taxes; and
WHEREAS, the Town's current tax code imposes a privilege (sales) tax on health spas, fitness
centers, dance studios and other health related entities that charge membership fees for the use of premises;
and
WHEREAS, the Mayor and Council have determined that the elimination of the privilege tax on
those activities mentioned above will encourage and promote healthy lifestyles for Marana residents and
maintain regional consistency in taxation for the business community; and
WHEREAS, the Mayor and Council have determined that encouraging and promoting healthy
lifestyles and maintaining regional consistency in taxation are in the best interests of the Town and its
residents.
NOW, THEREFORE, BE IT ORDAINED by the Mayor and Council of the Town of Marana,
Arizona, as follows:
Section 1. Section 8-410 of the Town Code hereby is amended as follows (with additions in
underlined text and deletions in ~):
Sec. 8-410. Amusements, exhibitions, and similar activities.
Marana, Arizona Ordinance No. 2003.03
Page 1 of 3
(a)
(b)
The tax rate shall be at an arriount equal to two percent (2%) of the gross income fr0ha the
business activity upon everyperson engaging or continuing in the following type or nature
of businesses:
(1) operating or conducting theaters, movies, operas, shows of any type or nature,
exhibitions, concerts, carnivals, circuses, amusement parks, menageries, fairs,
races, contests, games, billiard or pool parlors, bowling alleys, skating rinks, term/s
courts, golf courses, video games, pinball machines, public dances, dance halls,
sports events,jukeboxes, batting and driving ranges, animal rides, or any other
business charging admission for exhibition, amusement, or entertainment.
(2)
Ol l-)l~-~llll~'~ J.k)l ~,l-/~,-/ll.~, gl.l.lll~,tl~,, k/tll~l ll~rllLll--Ir~lgl-g~'~ gI~.LI¥11.1U~ Oi' lil-~tl klk~tlkjll,
(Reserved)
(Reserved)
Section 2. Anyperson found guilty of violating anypmvision of these amendments to the Town Code
shall be guilty of a class one misdemeanor. Each daythat a violation continues shall be a separate offense
punishable as herein above described.
Section 3. The various town officers and employees are authorized and directed to perform all acts
necessary or desirable to give effect to this ordinance and portions of the Town Code.
Section 4. All ordinances, resolutions, or motions and parts of ordinances, resolutions, or motions of
the council in conflict with the provisions of this ordinance are hereby repealed, effective as of the effective
date of this ordinance.
Section 5. If any section, subsection, sentence, clause, phrase or portion of this ordinance is for any
reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such
decision shall not affect the validity of the remaining portions thereof.
Section 6. The provisions of this ordinance shall become effective on April 1, 2003.
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Marana, Arizona Ordinance No. 2003.03 Page 2 of 3
PASSED AND ADOPTED by the Mayor and Council of the Town of Marana, Arizona, this 21 st
day of January, 2003.
Mayor BOBBY SUTTON, JR.
ATTEST:
APPROVED AS TO FORM:
As Town Attorney and not personally
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Marana, Arizona Ordinance No. 2003.03 Page 3 of 3